| Old | New | Differences | |
|---|---|---|---|
| 1 | - | Amended IN Assembly May | |
| 1 | + | Amended IN Assembly May 04, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2852Introduced by Assembly Member MullinFebruary 21, 2020 An act to amend Section 17456 of the Education Code, to add Section 50035 to the Government Code, Code, and to amend Sections 53571, 53572, 53573, and 53574 of the Health and Safety Code, and to amend Section 202 of the Revenue and Taxation Code, relating to housing. LEGISLATIVE COUNSEL'S DIGESTAB 2852, as amended, Mullin. Public employee housing: local agencies.(1) Existing law authorizes the governing board of any school district to sell or lease, for a term not exceeding 99 years, any real property belonging to the school district which is not or will not be needed by the district for school classroom buildings at the time of delivery of title or possession. Existing law exempts the sale or lease of school district property under these provisions from specified requirements relating to the disposal of real property by a local agency or a school district if specified conditions are met, including that the financing proceeds obtained by the school district pursuant to the transaction are expended solely for specified capital outlay purposes. Existing law specifies that the construction, reconstruction, or renovation of rental housing facilities for school district employees is a permissible capital outlay expenditure for these purposes.This bill would authorize a school district to make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described above, available to employees of other school districts, community college districts, cities, counties, and special districts. special districts, and cities, counties, and cities and counties, whether general law or chartered.(2) Existing law, the Employee Housing Act, provides for the regulation of employee housing by the Department of Housing and Community Development and requires the appropriate enforcement agency to enforce building standards in the California Building Standards Code relating to employee housing and other specified regulations of the department. Existing law establishes various programs to provide financial assistance to enable the development of affordable housing, including, among others, low-income housing tax credits, the Affordable Housing and Sustainable Communities Program, and the Multifamily Housing Program.This bill, to the extent permitted by other applicable law, would authorize a city, county, or city and county local agency, as defined, that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits to restrict occupancy in that affordable rental housing to its own employees, but would authorize the city, county, or city and county a local agency to allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(3) Existing law, the Teacher Housing Act of 2016, authorizes a school district to establish and implement programs that address the needs of teachers and school district employees, as defined, who face challenges in securing affordable housing, as defined. Existing law requires that a program established under the Teacher Housing Act of 2016 be restricted to teachers or school district employees.This bill would authorize a school district to allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to the Teacher Housing Act of 2016.(4)The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution exempts from taxation, among other types of property, property owned by the state, property owned by a local government, except as specified, and property used exclusively for public schools, community colleges, state colleges, and state universities. Existing property tax law implementing these exemptions specifies that the exemption for public school, community college, state college, and state university property includes an interest in property belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts.This bill would specify that the exemption for property belonging to the state, a county, or a city includes an interest in property, including a possessory interest, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities. The bill would specify that employee housing under these provisions includes housing that is newly constructed or that is restored, rehabilitated, renovated, or reconstructed.This bill would expand the Teacher Housing Act of 2016 to include local agencies, as defined, as entities that can establish and implement programs to address the housing needs of teachers or school district employees or local public employees, as defined. The bill would authorize the school district or local agency to allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to the act. The bill would also make conforming changes to the act.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17456 of the Education Code is amended to read:17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts.SEC. 2. Section 50035 is added to the Government Code, to read:50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.SEC. 3. Section 53571 of the Health and Safety Code is amended to read:53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees.SEC. 4. Section 53572 of the Health and Safety Code is amended to read:53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(b)(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff.SEC. 4.SEC. 5. Section 53573 of the Health and Safety Code is amended to read:53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part.SEC. 5.SEC. 6. Section 53574 of the Health and Safety Code is amended to read:53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws.SEC. 6.Section 202 of the Revenue and Taxation Code is amended to read:202.(a)The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as otherwise provided in subdivision (a) of Section 11 thereof:(1)Growing crops.(2)Property used for free public libraries and free museums.(3)Property used exclusively for public schools, community colleges, state colleges, and state universities, including the University of California.(4)Property belonging to this state, a county, or a city. Property belonging to the State Compensation Insurance Fund is not property belonging to this state.(b)The exemption described in paragraph (3) of subdivision (a) shall apply to both of the following:(1)Off-campus facilities owned or leased by an apprenticeship program sponsor, if such facilities are used exclusively by the public schools for classes of related and supplemental instruction for apprentices or trainees which are conducted by the public schools under Chapter 4 (commencing with Section 3070) of Division 3 of the Labor Code.(2)An interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts, whether that housing is newly constructed or restored, rehabilitated, renovated, or reconstructed.(c)The exemption described in paragraph (4) of subdivision (a) shall apply to an interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities, whether that housing is newly constructed or restored, rehabilitated, renovated, or reconstructed.(d)(1)Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is:(A)Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with such an educational institution, and(B)Is primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income.(2)The tax described in paragraph (1) shall be determined by establishing a ratio of the unrelated business taxable income to the bookstores gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of bookstore property on which a property tax can be levied.(3)At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organizations most recent tax return filed with the Internal Revenue Service. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Assembly May 04, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2852Introduced by Assembly Member MullinFebruary 21, 2020 An act to amend Section 17456 of the Education Code, to add Section 50035 to the Government Code, Code, and to amend Sections 53571, 53572, 53573, and 53574 of the Health and Safety Code, and to amend Section 202 of the Revenue and Taxation Code, relating to housing. LEGISLATIVE COUNSEL'S DIGESTAB 2852, as amended, Mullin. Public employee housing: local agencies.(1) Existing law authorizes the governing board of any school district to sell or lease, for a term not exceeding 99 years, any real property belonging to the school district which is not or will not be needed by the district for school classroom buildings at the time of delivery of title or possession. Existing law exempts the sale or lease of school district property under these provisions from specified requirements relating to the disposal of real property by a local agency or a school district if specified conditions are met, including that the financing proceeds obtained by the school district pursuant to the transaction are expended solely for specified capital outlay purposes. Existing law specifies that the construction, reconstruction, or renovation of rental housing facilities for school district employees is a permissible capital outlay expenditure for these purposes.This bill would authorize a school district to make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described above, available to employees of other school districts, community college districts, cities, counties, and special districts. special districts, and cities, counties, and cities and counties, whether general law or chartered.(2) Existing law, the Employee Housing Act, provides for the regulation of employee housing by the Department of Housing and Community Development and requires the appropriate enforcement agency to enforce building standards in the California Building Standards Code relating to employee housing and other specified regulations of the department. Existing law establishes various programs to provide financial assistance to enable the development of affordable housing, including, among others, low-income housing tax credits, the Affordable Housing and Sustainable Communities Program, and the Multifamily Housing Program.This bill, to the extent permitted by other applicable law, would authorize a city, county, or city and county local agency, as defined, that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits to restrict occupancy in that affordable rental housing to its own employees, but would authorize the city, county, or city and county a local agency to allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(3) Existing law, the Teacher Housing Act of 2016, authorizes a school district to establish and implement programs that address the needs of teachers and school district employees, as defined, who face challenges in securing affordable housing, as defined. Existing law requires that a program established under the Teacher Housing Act of 2016 be restricted to teachers or school district employees.This bill would authorize a school district to allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to the Teacher Housing Act of 2016.(4)The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution exempts from taxation, among other types of property, property owned by the state, property owned by a local government, except as specified, and property used exclusively for public schools, community colleges, state colleges, and state universities. Existing property tax law implementing these exemptions specifies that the exemption for public school, community college, state college, and state university property includes an interest in property belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts.This bill would specify that the exemption for property belonging to the state, a county, or a city includes an interest in property, including a possessory interest, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities. The bill would specify that employee housing under these provisions includes housing that is newly constructed or that is restored, rehabilitated, renovated, or reconstructed.This bill would expand the Teacher Housing Act of 2016 to include local agencies, as defined, as entities that can establish and implement programs to address the housing needs of teachers or school district employees or local public employees, as defined. The bill would authorize the school district or local agency to allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to the act. The bill would also make conforming changes to the act.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Assembly May 04, 2020 | |
| 6 | 6 | ||
| 7 | - | Amended IN Assembly May 12, 2020 | |
| 8 | 7 | Amended IN Assembly May 04, 2020 | |
| 9 | 8 | ||
| 10 | 9 | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION | |
| 11 | 10 | ||
| 12 | 11 | Assembly Bill | |
| 13 | 12 | ||
| 14 | 13 | No. 2852 | |
| 15 | 14 | ||
| 16 | 15 | Introduced by Assembly Member MullinFebruary 21, 2020 | |
| 17 | 16 | ||
| 18 | 17 | Introduced by Assembly Member Mullin | |
| 19 | 18 | February 21, 2020 | |
| 20 | 19 | ||
| 21 | - | An act to amend Section 17456 of the Education Code, to add Section 50035 to the Government Code, and to amend Sections 53571, 53572, 53573, and 53574 of the Health and Safety Code, relating to housing. | |
| 20 | + | An act to amend Section 17456 of the Education Code, to add Section 50035 to the Government Code, Code, and to amend Sections 53571, 53572, 53573, and 53574 of the Health and Safety Code, and to amend Section 202 of the Revenue and Taxation Code, relating to housing. | |
| 22 | 21 | ||
| 23 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 23 | ||
| 25 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 25 | ||
| 27 | 26 | AB 2852, as amended, Mullin. Public employee housing: local agencies. | |
| 28 | 27 | ||
| 29 | - | (1) Existing law authorizes the governing board of any school district to sell or lease, for a term not exceeding 99 years, any real property belonging to the school district which is not or will not be needed by the district for school classroom buildings at the time of delivery of title or possession. Existing law exempts the sale or lease of school district property under these provisions from specified requirements relating to the disposal of real property by a local agency or a school district if specified conditions are met, including that the financing proceeds obtained by the school district pursuant to the transaction are expended solely for specified capital outlay purposes. Existing law specifies that the construction, reconstruction, or renovation of rental housing facilities for school district employees is a permissible capital outlay expenditure for these purposes.This bill would authorize a school district to make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described above, available to employees of other school districts, community college districts, special districts, and cities, counties, and cities and counties, whether general law or chartered.(2)Existing law, the Employee Housing Act, provides for the regulation of employee housing by the Department of Housing and Community Development and requires the appropriate enforcement agency to enforce building standards in the California Building Standards Code relating to employee housing and other specified regulations of the department. Existing law establishes various programs to provide financial assistance to enable the development of affordable housing, including, among others, low-income housing tax credits, the Affordable Housing and Sustainable Communities Program, and the Multifamily Housing Program.This bill, to the extent permitted by other applicable law, would authorize a local agency, as defined, that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits to restrict occupancy in that affordable rental housing to its own employees, but would authorize a local agency to allow employees of another local agency, school district, or community college district to also occupy that housing.(3 | |
| 28 | + | (1) Existing law authorizes the governing board of any school district to sell or lease, for a term not exceeding 99 years, any real property belonging to the school district which is not or will not be needed by the district for school classroom buildings at the time of delivery of title or possession. Existing law exempts the sale or lease of school district property under these provisions from specified requirements relating to the disposal of real property by a local agency or a school district if specified conditions are met, including that the financing proceeds obtained by the school district pursuant to the transaction are expended solely for specified capital outlay purposes. Existing law specifies that the construction, reconstruction, or renovation of rental housing facilities for school district employees is a permissible capital outlay expenditure for these purposes.This bill would authorize a school district to make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described above, available to employees of other school districts, community college districts, cities, counties, and special districts. special districts, and cities, counties, and cities and counties, whether general law or chartered.(2) Existing law, the Employee Housing Act, provides for the regulation of employee housing by the Department of Housing and Community Development and requires the appropriate enforcement agency to enforce building standards in the California Building Standards Code relating to employee housing and other specified regulations of the department. Existing law establishes various programs to provide financial assistance to enable the development of affordable housing, including, among others, low-income housing tax credits, the Affordable Housing and Sustainable Communities Program, and the Multifamily Housing Program.This bill, to the extent permitted by other applicable law, would authorize a city, county, or city and county local agency, as defined, that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits to restrict occupancy in that affordable rental housing to its own employees, but would authorize the city, county, or city and county a local agency to allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(3) Existing law, the Teacher Housing Act of 2016, authorizes a school district to establish and implement programs that address the needs of teachers and school district employees, as defined, who face challenges in securing affordable housing, as defined. Existing law requires that a program established under the Teacher Housing Act of 2016 be restricted to teachers or school district employees.This bill would authorize a school district to allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to the Teacher Housing Act of 2016.(4)The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution exempts from taxation, among other types of property, property owned by the state, property owned by a local government, except as specified, and property used exclusively for public schools, community colleges, state colleges, and state universities. Existing property tax law implementing these exemptions specifies that the exemption for public school, community college, state college, and state university property includes an interest in property belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts.This bill would specify that the exemption for property belonging to the state, a county, or a city includes an interest in property, including a possessory interest, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities. The bill would specify that employee housing under these provisions includes housing that is newly constructed or that is restored, rehabilitated, renovated, or reconstructed.This bill would expand the Teacher Housing Act of 2016 to include local agencies, as defined, as entities that can establish and implement programs to address the housing needs of teachers or school district employees or local public employees, as defined. The bill would authorize the school district or local agency to allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to the act. The bill would also make conforming changes to the act. | |
| 30 | 29 | ||
| 31 | 30 | (1) Existing law authorizes the governing board of any school district to sell or lease, for a term not exceeding 99 years, any real property belonging to the school district which is not or will not be needed by the district for school classroom buildings at the time of delivery of title or possession. Existing law exempts the sale or lease of school district property under these provisions from specified requirements relating to the disposal of real property by a local agency or a school district if specified conditions are met, including that the financing proceeds obtained by the school district pursuant to the transaction are expended solely for specified capital outlay purposes. Existing law specifies that the construction, reconstruction, or renovation of rental housing facilities for school district employees is a permissible capital outlay expenditure for these purposes. | |
| 32 | 31 | ||
| 33 | - | This bill would authorize a school district to make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described above, available to employees of other school districts, community college districts, special districts, and cities, counties, and cities and counties, whether general law or chartered. | |
| 32 | + | This bill would authorize a school district to make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described above, available to employees of other school districts, community college districts, cities, counties, and special districts. special districts, and cities, counties, and cities and counties, whether general law or chartered. | |
| 34 | 33 | ||
| 35 | 34 | (2) Existing law, the Employee Housing Act, provides for the regulation of employee housing by the Department of Housing and Community Development and requires the appropriate enforcement agency to enforce building standards in the California Building Standards Code relating to employee housing and other specified regulations of the department. Existing law establishes various programs to provide financial assistance to enable the development of affordable housing, including, among others, low-income housing tax credits, the Affordable Housing and Sustainable Communities Program, and the Multifamily Housing Program. | |
| 36 | 35 | ||
| 36 | + | This bill, to the extent permitted by other applicable law, would authorize a city, county, or city and county local agency, as defined, that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits to restrict occupancy in that affordable rental housing to its own employees, but would authorize the city, county, or city and county a local agency to allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing. | |
| 37 | 37 | ||
| 38 | + | (3) Existing law, the Teacher Housing Act of 2016, authorizes a school district to establish and implement programs that address the needs of teachers and school district employees, as defined, who face challenges in securing affordable housing, as defined. Existing law requires that a program established under the Teacher Housing Act of 2016 be restricted to teachers or school district employees. | |
| 38 | 39 | ||
| 39 | - | This bill | |
| 40 | + | This bill would authorize a school district to allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to the Teacher Housing Act of 2016. | |
| 40 | 41 | ||
| 41 | 42 | ||
| 42 | 43 | ||
| 43 | - | ( | |
| 44 | + | (4)The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution exempts from taxation, among other types of property, property owned by the state, property owned by a local government, except as specified, and property used exclusively for public schools, community colleges, state colleges, and state universities. Existing property tax law implementing these exemptions specifies that the exemption for public school, community college, state college, and state university property includes an interest in property belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts. | |
| 44 | 45 | ||
| 45 | 46 | ||
| 46 | 47 | ||
| 47 | - | (2) Existing law, the Teacher Housing Act of 2016, authorizes a school district to establish and implement programs that address the needs of teachers and school district employees, as defined, who face challenges in securing affordable housing, as defined. Existing law requires that a program established under the Teacher Housing Act of 2016 be restricted to teachers or school district employees. | |
| 48 | + | This bill would specify that the exemption for property belonging to the state, a county, or a city includes an interest in property, including a possessory interest, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities. The bill would specify that employee housing under these provisions includes housing that is newly constructed or that is restored, rehabilitated, renovated, or reconstructed. | |
| 49 | + | ||
| 50 | + | ||
| 48 | 51 | ||
| 49 | 52 | This bill would expand the Teacher Housing Act of 2016 to include local agencies, as defined, as entities that can establish and implement programs to address the housing needs of teachers or school district employees or local public employees, as defined. The bill would authorize the school district or local agency to allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to the act. The bill would also make conforming changes to the act. | |
| 50 | 53 | ||
| 51 | 54 | ## Digest Key | |
| 52 | 55 | ||
| 53 | 56 | ## Bill Text | |
| 54 | 57 | ||
| 55 | - | The people of the State of California do enact as follows:SECTION 1. Section 17456 of the Education Code is amended to read:17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, cities and counties, charter cities, charter counties, charter cities and counties, and special districts.SEC. 2.Section 50035 is added to the Government Code, to read:50035. | |
| 58 | + | The people of the State of California do enact as follows:SECTION 1. Section 17456 of the Education Code is amended to read:17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts.SEC. 2. Section 50035 is added to the Government Code, to read:50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.SEC. 3. Section 53571 of the Health and Safety Code is amended to read:53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees.SEC. 4. Section 53572 of the Health and Safety Code is amended to read:53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(b)(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff.SEC. 4.SEC. 5. Section 53573 of the Health and Safety Code is amended to read:53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part.SEC. 5.SEC. 6. Section 53574 of the Health and Safety Code is amended to read:53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws.SEC. 6.Section 202 of the Revenue and Taxation Code is amended to read:202.(a)The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as otherwise provided in subdivision (a) of Section 11 thereof:(1)Growing crops.(2)Property used for free public libraries and free museums.(3)Property used exclusively for public schools, community colleges, state colleges, and state universities, including the University of California.(4)Property belonging to this state, a county, or a city. Property belonging to the State Compensation Insurance Fund is not property belonging to this state.(b)The exemption described in paragraph (3) of subdivision (a) shall apply to both of the following:(1)Off-campus facilities owned or leased by an apprenticeship program sponsor, if such facilities are used exclusively by the public schools for classes of related and supplemental instruction for apprentices or trainees which are conducted by the public schools under Chapter 4 (commencing with Section 3070) of Division 3 of the Labor Code.(2)An interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts, whether that housing is newly constructed or restored, rehabilitated, renovated, or reconstructed.(c)The exemption described in paragraph (4) of subdivision (a) shall apply to an interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities, whether that housing is newly constructed or restored, rehabilitated, renovated, or reconstructed.(d)(1)Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is:(A)Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with such an educational institution, and(B)Is primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income.(2)The tax described in paragraph (1) shall be determined by establishing a ratio of the unrelated business taxable income to the bookstores gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of bookstore property on which a property tax can be levied.(3)At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organizations most recent tax return filed with the Internal Revenue Service. | |
| 56 | 59 | ||
| 57 | 60 | The people of the State of California do enact as follows: | |
| 58 | 61 | ||
| 59 | 62 | ## The people of the State of California do enact as follows: | |
| 60 | 63 | ||
| 61 | - | SECTION 1. Section 17456 of the Education Code is amended to read:17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 64 | + | SECTION 1. Section 17456 of the Education Code is amended to read:17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 62 | 65 | ||
| 63 | 66 | SECTION 1. Section 17456 of the Education Code is amended to read: | |
| 64 | 67 | ||
| 65 | 68 | ### SECTION 1. | |
| 66 | 69 | ||
| 67 | - | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 70 | + | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 68 | 71 | ||
| 69 | - | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 72 | + | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 70 | 73 | ||
| 71 | - | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 74 | + | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met:(a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing.(b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction.(2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction.(c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities.(2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 72 | 75 | ||
| 73 | 76 | ||
| 74 | 77 | ||
| 75 | 78 | 17456. Notwithstanding Section 17455, the sale by the governing board of a school district of any real property belonging to the school district or the lease by that governing board, for a term not exceeding 99 years, of any real property, together with any personal property located thereon, belonging to the school district shall not be subject to any other provision of this chapter, to Article 5 (commencing with Section 17485), or to Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5 of the Government Code, if all of the following conditions are met: | |
| 76 | 79 | ||
| 77 | 80 | (a) The property is sold or leased to another local governmental agency, or to a nonprofit corporation that is organized for the purpose of assisting one or more local governmental agencies in obtaining financing. | |
| 78 | 81 | ||
| 79 | 82 | (b) (1) In the case of the sale of school district property pursuant to this section, the school district, as part of that same sale transaction, simultaneously repurchases the same property that is the subject of the transaction. | |
| 80 | 83 | ||
| 81 | 84 | (2) In the case of the lease of school district property pursuant to this section, the school district, as part of that same lease transaction, simultaneously leases back, for a term that is not substantially less than the term of that lease, the same property that is the subject of the transaction. | |
| 82 | 85 | ||
| 83 | 86 | (c) (1) The financing proceeds obtained by the school district pursuant to the transaction described in this section are expended solely for capital outlay purposes, including the acquisition of real property for intended use as a schoolsite and the construction, reconstruction, and renovation of school facilities. | |
| 84 | 87 | ||
| 85 | - | (2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 88 | + | (2) For purposes of this section, the construction, reconstruction, or renovation of rental housing facilities for school district employees constitutes a permissible capital outlay expenditure of the financing proceeds obtained by the school district. A school district may make units in a rental housing facility that is constructed, reconstructed, or renovated with financing proceeds, as described in this paragraph, available to employees of other school districts, community college districts, cities, counties, and special districts. cities and counties, charter cities, charter counties, charter cities and counties, and special districts. | |
| 89 | + | ||
| 90 | + | SEC. 2. Section 50035 is added to the Government Code, to read:50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof. | |
| 91 | + | ||
| 92 | + | SEC. 2. Section 50035 is added to the Government Code, to read: | |
| 93 | + | ||
| 94 | + | ### SEC. 2. | |
| 95 | + | ||
| 96 | + | 50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof. | |
| 97 | + | ||
| 98 | + | 50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof. | |
| 99 | + | ||
| 100 | + | 50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing.(b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof. | |
| 86 | 101 | ||
| 87 | 102 | ||
| 88 | 103 | ||
| 104 | + | 50035. (a) To the extent permitted by any other applicable law, a city, county, or city and county local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a city, county, or city and county local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another city, county, or city and county, special district, local agency, school district, or community college district to also occupy that housing. | |
| 89 | 105 | ||
| 106 | + | (b) For purposes of this section, local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof. | |
| 90 | 107 | ||
| 91 | - | (a)To the extent permitted by any other applicable law, a local agency that offers affordable rental housing for its employees that is financed by federal or state funds or tax credits, including, but not limited to, an allocation of federal low-income housing tax credits pursuant to Section 42 of the Internal Revenue Code, may restrict occupancy in that affordable rental housing to its own employees. Notwithstanding the previous sentence, a local agency that restricts occupancy in affordable rental housing to its own employees may allow employees of another local agency, school district, or community college district to also occupy that housing. | |
| 108 | + | SEC. 3. Section 53571 of the Health and Safety Code is amended to read:53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees. | |
| 109 | + | ||
| 110 | + | SEC. 3. Section 53571 of the Health and Safety Code is amended to read: | |
| 111 | + | ||
| 112 | + | ### SEC. 3. | |
| 113 | + | ||
| 114 | + | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees. | |
| 115 | + | ||
| 116 | + | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees. | |
| 117 | + | ||
| 118 | + | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees. | |
| 92 | 119 | ||
| 93 | 120 | ||
| 94 | 121 | ||
| 95 | - | ( | |
| 122 | + | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow teachers or school district those employees to access and maintain housing stability. | |
| 96 | 123 | ||
| 124 | + | (b) A program established under this part shall be restricted to teacher or school district employees, except that a school district may allow employees of other school districts, community college districts, cities, counties, and special districts to occupy housing developed under a program established and implemented pursuant to this part. or local public employees. | |
| 97 | 125 | ||
| 126 | + | SEC. 4. Section 53572 of the Health and Safety Code is amended to read:53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(b)(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 98 | 127 | ||
| 99 | - | SEC. | |
| 128 | + | SEC. 4. Section 53572 of the Health and Safety Code is amended to read: | |
| 100 | 129 | ||
| 101 | - | SEC. | |
| 130 | + | ### SEC. 4. | |
| 102 | 131 | ||
| 103 | - | ||
| 132 | + | 53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(b)(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 104 | 133 | ||
| 105 | - | ||
| 134 | + | 53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(b)(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 106 | 135 | ||
| 107 | - | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, or local public employees. | |
| 108 | - | ||
| 109 | - | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow those employees to access and maintain housing stability.(b) A program established under this part shall be restricted to teacher or school district employees, or local public employees. | |
| 110 | - | ||
| 111 | - | ||
| 112 | - | ||
| 113 | - | 53571. (a) The purpose of this part is to facilitate the acquisition, construction, rehabilitation, and preservation of affordable rental housing for teachers and school district employees and local public employees to allow those employees to access and maintain housing stability. | |
| 114 | - | ||
| 115 | - | (b) A program established under this part shall be restricted to teacher or school district employees, or local public employees. | |
| 116 | - | ||
| 117 | - | SEC. 4.SEC. 3. Section 53572 of the Health and Safety Code is amended to read:53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 118 | - | ||
| 119 | - | SEC. 4.SEC. 3. Section 53572 of the Health and Safety Code is amended to read: | |
| 120 | - | ||
| 121 | - | ### SEC. 4.SEC. 3. | |
| 122 | - | ||
| 123 | - | 53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 124 | - | ||
| 125 | - | 53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 126 | - | ||
| 127 | - | 53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 136 | + | 53572. As used in this part:(a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units.(b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof.(c) Local public employee means any person employed by a local agency.(b)(d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 128 | 137 | ||
| 129 | 138 | ||
| 130 | 139 | ||
| 131 | 140 | 53572. As used in this part: | |
| 132 | 141 | ||
| 133 | 142 | (a) Affordable rental housing means a rental housing development, as defined in subdivision (d) of Section 50675.2, with a majority of its rents restricted to levels that are affordable to persons and families of low or moderate income, as defined in Section 50093, but neither definition is restrictive to only projects with five or more units. | |
| 134 | 143 | ||
| 135 | 144 | (b) Local agency means a city, county, city and county, charter city, charter county, charter city and county, special district, or any combination thereof. | |
| 136 | 145 | ||
| 137 | 146 | (c) Local public employee means any person employed by a local agency. | |
| 138 | 147 | ||
| 148 | + | (b) | |
| 149 | + | ||
| 150 | + | ||
| 151 | + | ||
| 139 | 152 | (d) Teacher or school district employee means any person employed by a unified school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 12, inclusive, an elementary school district maintaining prekindergarten, transitional kindergarten, and grades 1 to 8, inclusive, or a high school district maintaining grades 9 to 12, inclusive, including, but not limited to, certificated and classified staff. | |
| 140 | 153 | ||
| 141 | - | SEC. 5 | |
| 154 | + | SEC. 4.SEC. 5. Section 53573 of the Health and Safety Code is amended to read:53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 142 | 155 | ||
| 143 | - | SEC. 5 | |
| 156 | + | SEC. 4.SEC. 5. Section 53573 of the Health and Safety Code is amended to read: | |
| 144 | 157 | ||
| 145 | - | ### SEC. | |
| 158 | + | ### SEC. 4.SEC. 5. | |
| 146 | 159 | ||
| 147 | - | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 160 | + | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 148 | 161 | ||
| 149 | - | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 162 | + | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 150 | 163 | ||
| 151 | - | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 164 | + | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following:(a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers.(b) Promote public and private partnerships.(c) Foster innovative financing opportunities.(d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 152 | 165 | ||
| 153 | 166 | ||
| 154 | 167 | ||
| 155 | 168 | 53573. A school district or local agency may establish and implement programs that address the housing needs of teachers and school district employees or local public employees who face challenges in securing affordable housing. To the extent feasible, the school district or local agency may establish and implement programs that, among other things, do the following: | |
| 156 | 169 | ||
| 157 | 170 | (a) Leverage federal, state, and local public, private, and nonprofit programs and fiscal resources available to housing developers. | |
| 158 | 171 | ||
| 159 | 172 | (b) Promote public and private partnerships. | |
| 160 | 173 | ||
| 161 | 174 | (c) Foster innovative financing opportunities. | |
| 162 | 175 | ||
| 163 | - | (d) Allow employees of other school districts, community college districts, and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 176 | + | (d) Allow employees of other school districts, community college districts, cities, counties, and special districts and local agencies to occupy housing developed under a program established and implemented pursuant to this part. | |
| 164 | 177 | ||
| 165 | - | SEC. 6 | |
| 178 | + | SEC. 5.SEC. 6. Section 53574 of the Health and Safety Code is amended to read:53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws. | |
| 166 | 179 | ||
| 167 | - | SEC. 6 | |
| 180 | + | SEC. 5.SEC. 6. Section 53574 of the Health and Safety Code is amended to read: | |
| 168 | 181 | ||
| 169 | - | ### SEC. | |
| 182 | + | ### SEC. 5.SEC. 6. | |
| 170 | 183 | ||
| 171 | - | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts, local agencies, | |
| 184 | + | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws. | |
| 172 | 185 | ||
| 173 | - | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts, local agencies, | |
| 186 | + | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws. | |
| 174 | 187 | ||
| 175 | - | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts, local agencies, | |
| 188 | + | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws. | |
| 176 | 189 | ||
| 177 | 190 | ||
| 178 | 191 | ||
| 179 | - | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts, local agencies, districts and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees or local employees, on land owned by school districts or local agencies, so long as that housing does not violate any other applicable laws. employees, provided that a school district may allow local public employees to occupy that housing. | |
| 192 | + | 53574. This part specifically creates a state policy supporting housing for teachers and school district employees and local public employees, as described in Section 42(g)(9) of the Internal Revenue Code, and, further, permits school districts districts, local agencies, and developers in receipt of local or state funds or tax credits designated for affordable rental housing to restrict occupancy to teachers and school district employees, provided that a school district may allow employees of other local agencies to occupy that housing, employees or local employees, on land owned by school districts, districts or local agencies, so long as that housing does not violate any other applicable laws. | |
| 193 | + | ||
| 194 | + | ||
| 195 | + | ||
| 196 | + | ||
| 197 | + | ||
| 198 | + | (a)The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as otherwise provided in subdivision (a) of Section 11 thereof: | |
| 199 | + | ||
| 200 | + | ||
| 201 | + | ||
| 202 | + | (1)Growing crops. | |
| 203 | + | ||
| 204 | + | ||
| 205 | + | ||
| 206 | + | (2)Property used for free public libraries and free museums. | |
| 207 | + | ||
| 208 | + | ||
| 209 | + | ||
| 210 | + | (3)Property used exclusively for public schools, community colleges, state colleges, and state universities, including the University of California. | |
| 211 | + | ||
| 212 | + | ||
| 213 | + | ||
| 214 | + | (4)Property belonging to this state, a county, or a city. Property belonging to the State Compensation Insurance Fund is not property belonging to this state. | |
| 215 | + | ||
| 216 | + | ||
| 217 | + | ||
| 218 | + | (b)The exemption described in paragraph (3) of subdivision (a) shall apply to both of the following: | |
| 219 | + | ||
| 220 | + | ||
| 221 | + | ||
| 222 | + | (1)Off-campus facilities owned or leased by an apprenticeship program sponsor, if such facilities are used exclusively by the public schools for classes of related and supplemental instruction for apprentices or trainees which are conducted by the public schools under Chapter 4 (commencing with Section 3070) of Division 3 of the Labor Code. | |
| 223 | + | ||
| 224 | + | ||
| 225 | + | ||
| 226 | + | (2)An interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts, whether that housing is newly constructed or restored, rehabilitated, renovated, or reconstructed. | |
| 227 | + | ||
| 228 | + | ||
| 229 | + | ||
| 230 | + | (c)The exemption described in paragraph (4) of subdivision (a) shall apply to an interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, or any combination of the state, a county, a city, a school district, and a community college district, that is used to provide rental housing for employees of any or all of those entities, whether that housing is newly constructed or restored, rehabilitated, renovated, or reconstructed. | |
| 231 | + | ||
| 232 | + | ||
| 233 | + | ||
| 234 | + | (d)(1)Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is: | |
| 235 | + | ||
| 236 | + | ||
| 237 | + | ||
| 238 | + | (A)Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with such an educational institution, and | |
| 239 | + | ||
| 240 | + | ||
| 241 | + | ||
| 242 | + | (B)Is primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income. | |
| 243 | + | ||
| 244 | + | ||
| 245 | + | ||
| 246 | + | (2)The tax described in paragraph (1) shall be determined by establishing a ratio of the unrelated business taxable income to the bookstores gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of bookstore property on which a property tax can be levied. | |
| 247 | + | ||
| 248 | + | ||
| 249 | + | ||
| 250 | + | (3)At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organizations most recent tax return filed with the Internal Revenue Service. |